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    <title>Two units separately headed by husband and wife – Clubbing of clearance in Central Excise for the purpose of SSI exemption?</title>
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    <description>Two separate proprietorships held by husband and wife, operated by a common agent under a General Power of Attorney, were treated as a single economic enterprise; the appellate authority aggregated the value of goods cleared by both units and clubbed those clearances together for determining eligibility for the SSI exemption under Central Excise.</description>
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      <description>Two separate proprietorships held by husband and wife, operated by a common agent under a General Power of Attorney, were treated as a single economic enterprise; the appellate authority aggregated the value of goods cleared by both units and clubbed those clearances together for determining eligibility for the SSI exemption under Central Excise.</description>
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